The payroll ofPronghornCompany for September 2016 is as follows.

Total payroll was $458,000, of which $110,000is exempt from Social Security tax because it represented amounts paid in excess of $118,500to certain employees. The amount paid to employees in excess of $7,000was $363,000. Income taxes in the amount of $81,800were withheld, as was $9,300in union dues. The state unemployment tax is 3.5%, butPronghornCompany is allowed a credit of 2.3% by the state for its unemployment experience. Also, assume that the current FICA tax is 7.65% on an employee's wages to $118,500and 1.45% in excess of $118,500. No employee forPronghornmakes more than $135,000. The federal unemployment tax rate is 0.8% after state credit.

Prepare the necessary journal entries if the wages and salaries paid and the employer payroll taxes are recorded separately.(Round answers to 0 decimal places, e.g. 5,275. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts .Credit account titles are automatically indented when amount is entered. Do not indent manually.)

Account Titles and Explanation Debit Credit

Salaries and wages expense 458000

Withholding taxes payable 81800

Fica taxes payable 28217

Union dues payable 9300

Cash ? my number is wrong

(To record wages and salaries paid)

Payroll tax expense ? my number is wrong

Fica taxes payable ? my number is wrong

Futa taxes payable 760

Suta taxes payable ? my number is wrong

Can you help me with the numbers I am missing because I got them wrong?